Amateur Sports Organizations and 501c3 Tax-Exempt Status

A Guide and Reference for Founding Members 

and their Professional Advisors.

Congratulations! You're taking on the task of forming a nonprofit organization to promote amateur sports. It may be a booster organization, a little league, an adult amateur league, a roller derby, a surfing association, an Olympic sports training organization, or any one of a great variety of organizations that train athletes or promote sports.

Once the organization is incorporated by the laws of your state, the next step is to apply to the IRS for recognition of your tax-exempt status. This is done with IRS Form 1023.

Unfortunately, not all amateur sports organizations qualify for 501(c)(3) status. Find out more about how your organization can qualify (read more)...